Demo workspace · synthetic data · Foresail, FP&A that sets itself up
FY27Actuals to Aug-26Budget: FY27 budgetGroup (simple sum of entities)Grid basis: Partner cross-sales are a memo lineGBP thousandsXero

P&L by entity · May-26 to Aug-26

Xero actuals · group is the simple sum of the entities · variance is less budget, positive is favourable · click a figure to see its accounts

GBPkNWESNWHLNWUKGroup
ActualVarActualVarActualVarActualBudgetVar
Revenue
Revenue634.2+31.00.00.02,252.0−42.42,886.32,897.6−11.3
Revenue: Orbit Logistics0.00.00.00.00.0−70.00.070.0−70.0
Total revenue634.2+31.00.00.02,252.0−112.42,886.32,967.6−81.3
Revenue excl. Orbit Logistics634.2+31.00.00.02,252.0−42.42,886.32,897.6−11.3
Cost of sales
Direct costs−82.6−8.40.00.0−325.6−32.7−408.2−367.1−41.1
Direct costs: Orbit Logistics0.00.00.00.00.00.00.00.00.0
Total cost of sales−82.6−8.40.00.0−325.6−32.7−408.2−367.1−41.1
Gross margin551.6+22.60.00.01,926.4−145.02,478.12,600.5−122.4
Staff costs
Sales staff−203.3+32.00.00.0−679.1+21.0−882.3−935.4+53.1
Technology staff0.00.00.00.0−1,422.6+45.7−1,422.6−1,468.3+45.7
Total staff costs−203.3+32.00.00.0−2,101.6+66.7−2,304.9−2,403.7+98.7
Other operating costs
Sales & marketing−44.1−5.30.00.0−211.9+16.1−256.0−266.8+10.8
Technology0.00.00.00.0−198.6−12.9−198.6−185.7−12.9
Office & general0.00.0−24.4+0.8−125.0+16.6−149.4−166.8+17.4
Total other operating costs−44.1−5.3−24.4+0.8−535.4+19.8−603.9−619.2+15.3
EBITDA304.3+49.3−24.4+0.8−710.6−58.5−430.7−422.4−8.4
Below EBITDAC
Exceptionals0.00.00.00.0−52.0−52.0−52.00.0−52.0
Interest & depreciation0.00.00.00.0−36.00.0−36.0−36.00.0
Total below ebitdac0.00.00.00.0−88.0−52.0−88.0−36.0−52.0
Result before excluded items304.3+49.3−24.4+0.8−798.7−110.6−518.8−458.4−60.4
Memo: Partner cross-sales, not in revenue or EBITDA
Revenue: Partner cross-sales0.00.00.00.00.0−68.00.068.0−68.0
Direct costs: Partner cross-sales0.00.00.00.00.0+8.30.0−8.3+8.3
Unmapped accounts0.00.0−9.7−9.7

Each entity is set against its own budget. Every entity is shown in GBP.

Commentary · Aug-26

What explains the lines for Aug-26, group view. Lines with a comment show ✱ in the table above.

LineCommentBy
Direct costsCard processing fees went up with the new price list.finance@example.com